OECD: Jurisdictions sign MCAA for automatic information exchange under digital platform reporting rules

CRS disclosure rules

Automatic information exchange under digital platform reporting rules

On 9 November 2022, 22 jurisdictions signed the multilateral competent authority agreement (MCAA) for the automatic exchange of information under the OECD's Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (July 2020) [PDF 1.3 MB].

As noted in today's OECD release, the agreement will allow jurisdictions to automatically exchange information collected by operators of digital platforms with respect to transactions and income realized by platform sellers in the sharing and gig economy and from the sale of goods through such platforms.

In addition, 15 jurisdictions signed a separate MCAA supporting the Model Mandatory Disclosure Rules on Common Reporting Standard Avoidance Arrangements and Opaque Offshore Structures (March 2018) [PDF 1.1 MB]. This agreement will enable the annual automatic exchange of information collected from intermediaries that have identified arrangements to circumvent the common reporting standard (CRS) and structures that disguise the beneficial owners of assets held offshore with the jurisdiction of tax residence of the concerned taxpayers.

Access the list of signatories for the Digital Platforms MCAA [PDF 83 KB] and the CRS Mandatory Disclosure Rules MCAA [PDF 77 KB].


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